- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.48 | -24.44 | 4.66 | -65.96 | 79.21 | -7.24 | 7.52 | -38.26 | 0.18 | -30.23 | 226.62 | 54.14 | 157.06 | 66.62 |
| 2022 (9) | 0.64 | -3.7 | 13.69 | 9.87 | 85.39 | 58.13 | 12.18 | 274.77 | 0.26 | 0 | 147.02 | 23.66 | 94.26 | 39.09 |
| 2021 (8) | 0.66 | 23.38 | 12.46 | 46.42 | 54.0 | 44.31 | 3.25 | 0 | 0.00 | 0 | 118.89 | -13.87 | 67.77 | -10.51 |
| 2020 (7) | 0.54 | -8.51 | 8.51 | -17.7 | 37.42 | -42.06 | -4.18 | 0 | 0.26 | 0.0 | 138.04 | 4.4 | 75.73 | -5.48 |
| 2019 (6) | 0.59 | -15.25 | 10.34 | -31.3 | 64.58 | 7.1 | 4.28 | 45.58 | 0.26 | -93.24 | 132.22 | 14.87 | 80.12 | 23.74 |
| 2018 (5) | 0.69 | -0.63 | 15.05 | -0.53 | 60.3 | 25.76 | 2.94 | 135.2 | 3.84 | 0 | 115.10 | 2.1 | 64.75 | -2.29 |
| 2017 (4) | 0.70 | 21.85 | 15.13 | 64.64 | 47.95 | -2.22 | 1.25 | -88.06 | 0.00 | 0 | 112.73 | -10.08 | 66.27 | -10.93 |
| 2016 (3) | 0.57 | -3.98 | 9.19 | 19.2 | 49.04 | -5.89 | 10.47 | -48.55 | 0.00 | 0 | 125.37 | 2.77 | 74.40 | 10.73 |
| 2015 (2) | 0.60 | -6.33 | 7.71 | -15.65 | 52.11 | 7.64 | 20.35 | 37.78 | 0.00 | 0 | 121.99 | 8.37 | 67.19 | 9.68 |
| 2014 (1) | 0.64 | -4.07 | 9.14 | 12.7 | 48.41 | 16.17 | 14.77 | 102.05 | 0.00 | 0 | 112.57 | 11.65 | 61.26 | 32.74 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.47 | -2.17 | -16.06 | 6.42 | 316.88 | -34.89 | 9.84 | -60.15 | 7.31 | 0.00 | 0 | -100.0 | 194.30 | -4.05 | 16.17 | 127.19 | -8.08 | 15.59 |
| 24Q2 (19) | 0.48 | -5.4 | -21.85 | 1.54 | -56.5 | -87.97 | 24.69 | 100.08 | 198.91 | 0.00 | -100.0 | -100.0 | 202.50 | -0.53 | 33.56 | 138.37 | 0.41 | 37.93 |
| 24Q1 (18) | 0.51 | 4.82 | -16.95 | 3.54 | -24.03 | -75.07 | 12.34 | 47.26 | 171.21 | 0.62 | -29.54 | -67.26 | 203.57 | -10.17 | 33.09 | 137.81 | -12.26 | 51.84 |
| 23Q4 (17) | 0.48 | -13.47 | -24.44 | 4.66 | -52.74 | -65.96 | 8.38 | -8.62 | 0.24 | 0.87 | 38.13 | -19.53 | 226.62 | 35.5 | 54.14 | 157.06 | 42.73 | 66.62 |
| 23Q3 (16) | 0.56 | -8.91 | -15.91 | 9.86 | -22.97 | -33.96 | 9.17 | 11.02 | -22.68 | 0.63 | -20.8 | -17.9 | 167.25 | 10.31 | 20.33 | 110.04 | 9.69 | 27.21 |
| 23Q2 (15) | 0.61 | 0.52 | -9.91 | 12.8 | -9.86 | -21.81 | 8.26 | 81.54 | -61.87 | 0.80 | -57.53 | 758.8 | 151.62 | -0.88 | 25.29 | 100.32 | 10.53 | 35.66 |
| 23Q1 (14) | 0.61 | -4.64 | -9.53 | 14.2 | 3.73 | -4.18 | 4.55 | -45.57 | -57.32 | 1.88 | 73.19 | 0 | 152.96 | 4.04 | 28.4 | 90.76 | -3.71 | 43.7 |
| 22Q4 (13) | 0.64 | -3.7 | -3.7 | 13.69 | -8.31 | 9.87 | 8.36 | -29.51 | 8.85 | 1.09 | 40.92 | 0 | 147.02 | 5.78 | 23.66 | 94.26 | 8.97 | 39.09 |
| 22Q3 (12) | 0.66 | -2.41 | 2.12 | 14.93 | -8.8 | 20.79 | 11.86 | -45.24 | 949.56 | 0.77 | 728.54 | 0 | 138.99 | 14.85 | 15.1 | 86.50 | 16.97 | 24.1 |
| 22Q2 (11) | 0.68 | 0.95 | 6.4 | 16.37 | 10.46 | 48.01 | 21.66 | 103.19 | 177.69 | 0.09 | 0 | 0 | 121.02 | 1.59 | -1.83 | 73.95 | 17.08 | -1.2 |
| 22Q1 (10) | 0.67 | 1.5 | 7.64 | 14.82 | 18.94 | 41.41 | 10.66 | 38.8 | 409.88 | 0.00 | 0 | -100.0 | 119.13 | 0.2 | -3.47 | 63.16 | -6.8 | -9.86 |
| 21Q4 (9) | 0.66 | 2.12 | 23.38 | 12.46 | 0.81 | 46.42 | 7.68 | 579.65 | 139.69 | 0.00 | 0 | -100.0 | 118.89 | -1.55 | -13.87 | 67.77 | -2.77 | -10.51 |
| 21Q3 (8) | 0.65 | 1.69 | 18.66 | 12.36 | 11.75 | 26.12 | 1.13 | -85.51 | 118.43 | 0.00 | 0 | -100.0 | 120.76 | -2.04 | -15.08 | 69.70 | -6.88 | -15.12 |
| 21Q2 (7) | 0.64 | 2.12 | 15.02 | 11.06 | 5.53 | 10.05 | 7.80 | 326.74 | 368.97 | 0.00 | -100.0 | -100.0 | 123.28 | -0.11 | -8.78 | 74.85 | 6.82 | -8.76 |
| 21Q1 (6) | 0.63 | 16.35 | 10.45 | 10.48 | 23.15 | -2.06 | -3.44 | 82.22 | -220.28 | 0.50 | 0.0 | 0.0 | 123.41 | -10.6 | -7.65 | 70.07 | -7.47 | -8.3 |
| 20Q4 (5) | 0.54 | -1.79 | -8.51 | 8.51 | -13.16 | -17.7 | -19.35 | -215.66 | -358.69 | 0.50 | 0.0 | -39.09 | 138.04 | -2.93 | 4.4 | 75.73 | -7.78 | -5.48 |
| 20Q3 (4) | 0.55 | -1.44 | 0.0 | 9.8 | -2.49 | 0.0 | -6.13 | -111.38 | 0.0 | 0.50 | 0.0 | 0.0 | 142.21 | 5.23 | 0.0 | 82.12 | 0.1 | 0.0 |
| 20Q2 (3) | 0.56 | -1.94 | 0.0 | 10.05 | -6.07 | 0.0 | -2.90 | -201.4 | 0.0 | 0.50 | 0.0 | 0.0 | 135.14 | 1.12 | 0.0 | 82.04 | 7.37 | 0.0 |
| 20Q1 (2) | 0.57 | -3.62 | 0.0 | 10.7 | 3.48 | 0.0 | 2.86 | -61.76 | 0.0 | 0.50 | -39.09 | 0.0 | 133.64 | 1.07 | 0.0 | 76.41 | -4.63 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 10.34 | 0.0 | 0.0 | 7.48 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 132.22 | 0.0 | 0.0 | 80.12 | 0.0 | 0.0 |
